Category

Customs Clearance Procedure

Responsible Agency

Provincial Customs Department

Phone:

Email:

Legal basis of the Procedure                

• Law on Customs No. 54/2014/QH13 dated June 23, 2014;

• Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

• Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods

Processing time

System-based clearance as applied to on-the-spot importer: Within 15 working days from the day on which exported goods are granted customs clearance and delivered

Fee

VND 20,000

No

Type of documents

With regard to imported goods

With regard to exported goods;

1

Declaration Form for Imported Goods containing the information mentioned in Annex II enclosed with the Circular No. 38/2015/TT-BTC

Declaration Form for Exported Goods containing the information mentioned in Annex II enclosed with the Circular No. 38/2015/TT-BTC

2

Commercial invoices (if available)

Export license (if required): 01 original copy one-time export or 01 photocopy enclosed with a deduction monitoring sheet if partial shipments are permitted

3

Bill of lading (unless goods are imported through a land checkpoint, goods traded between a free trade zone and the domestic market, imported goods carried in the luggage upon entry)

A notice of exemption from inspection or inspection result issued by a specialized inspection agency as prescribed by law: 01 original copy

4

Import license for goods requiring this license; Import license under tariff-rate quota

5

A notice of exemption from inspection or inspection result issued by a specialized inspection agency as prescribed by law

In case of using the National Single Window, the state competence authorities should send import permit, notification of examination result or notification of examination exemption via electronic files through the National Single Window Portal; the declarant would not have to submit themselves on processing customs procedures

6

Value declaration: The declarant shall make the value declaration using the set form and send it to the System in electronic form or submit to the customs authority. The cases in which the value declaration is required and the value declaration form are provided in the Circular of the Ministry of Finance on customs valuation of exported goods and imported goods

7

Certificate of Origin (Certificate of Origin or Self-Certified ROO documents)

With regard to exported goods

Step 1

Complete the declaration of exported goods and mixed transport, specifying the destination code of the Customs Division where import procedures are followed

Step 2

Follow procedures for exporting goods as prescribed

Step 3

Deliver goods to the imported after they are granted customs clearance

With regard to imported goods

Step 1

Complete the declaration of imported goods by the deadline, specifying the number of the declaration of indirectly exported goods in “Notes” section of the electronic customs declaration

Step 2

Follow procedures for importing goods as prescribed

The customs authority where import procedures are followed shall:

Step 1

Monitor declarations of indirectly exported goods for which customs procedures have been completed in order to initiate import procedures

Step 2

Carry out inspection according to the classification result given by the System.

Step 3

For on-the-spot exports and imports already designated by a foreign trader, compile monthly lists of indirectly exported goods that have been granted customs clearance